ORANGE V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/6710/2023

AI Insights

The case involves two writ petitions filed by Orange 111 Quai du President Roosevelt, represented by its authorized signatory, Mr. Benoit Delaplace, against the Deputy Commissioner of Income Tax International Taxation, Circle-2(2), and other respondents. The petitions challenged the notices issued by the assessing officer initiating reassessment proceedings for the assessment years 2017-18 and 2015-16. The main legal issue was the taxability of certain amounts received by the petitioner, which had been previously addressed in other cases. The court's decision to quash the notices was based on the precedent set by a Division Bench in a related matter, which clarified the legal standing on the issue.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 751176 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.51999/2019, W.P.No.53137/2008, ITA No.160/2015 and connected matters
• Laws Referred To: Articles 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DILIP M
• Assessee Lawyers: HARPREET AJMANI
• Keywords: Income Tax; International Taxation; Reassessment proceedings
• Section: ITBA/AST/S/148-2020-21/1032074820(1); ITBA/AST/F/17/2022-23/10501662020(1); ITBA/AST/S/148-2020-21/1031869194(1); ITBA/AST/F/17/2022-23/1050165150(1)

Judgement Text

"- 1 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 6710 OF 2023 (T-IT) C/W WRIT PETITION NO. 6653 OF 2023 (T-IT) IN WP NO. 6710/2023 BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY- LES MOULINEUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BENOIT DELAPLACE. …PETITIONER (BY SRI. HARPREET SINGH AJMANI, ADVOCATE FOR SRI. YOGESHA B.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-2(2), ROOM NO.430, 4TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU-560095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 ROOM NO.741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU-560095. 3. VODAFONE IDEA LIMITED 10TH FLOOR, BIRLA CENTURION, CENTURION MILLS COMPOUND, PANDURANG BUDKKAR MARG, WORLI, MUMBAI-400030. REPRESENTED BY ITS DIRECTORS. 4. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. REPRESENTED BY ITS CHAIRMAN. …RESPONDENTS (BY SRI. DILIP M., ADVOCATE FOR R1, R2 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 31/03/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2017-18 IN BEARING NO. ITBA /AST/S/148-2020- 21/1032074820(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY - 3 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2017-18; BEARING NO. ITBA/AST/F/17/2022-23/10501662020(1). IN WP NO.6653/2023 BETWEEN: ORANGE 111 QUAI DU PRESIDENT ROOSEVELT 92130 ISSY- LES MOULINEUX FRANCE, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BENOIT DELAPLACE. REP NY ITS DIRECTOR. …PETITIONER (BY SRI. HARPREET SINGH AJMANI, ADVOCATE FOR SRI. YOGESHA B.,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-2(2), ROOM NO.430, 4TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU-560095. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, - 4 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 ROOM NO.741, 7TH FLOOR, BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORMANGALA, BENGALURU-560095. 3. VODAFONE IDEA LIMITED 10TH FLOOR, BIRLA CENTURION, CENTURION MILLS COMPOUND, PANDURANG BUDKKAR MARG, WORLI, MUMBAI-400030. REPRESENTED BY ITS DIRECTORS. 4. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. REPRESENTED BY ITS CHAIRMAN. …RESPONDENTS (BY SRI. DILIP M., ADVOCATE FOR R1, R2 AND R4; R3 DISPENSED WITH VIDE ORDER DATED 02.11.2023) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTICE DATED 29/03/2021 (IMPUGNED NOTICE MARKED AS ANNEXURE-A) ISSUED BY THE ASSESSING OFFICER INITIATING REASSESSMENT PROCEEDINGS IN THE CASE OF THE PETITIONER FOR AY 2015-16 IN BEARING NO. ITBA /AST/S/148-2020- 21/1031869194(1); QUASHING THE ORDER DATED 27/02/2023 (MARKED AS ANNEXURE-G) PASSED BY - 5 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 THE ASSESSING OFFICER DISPOSING OFF OBJECTIONS AGAINST THE PETITIONER THEREBY CONFIRMING CONTINUATION OF REASSESSMENT PROCEEDINGS FOR AY 2015-16; BEARING NO. ITBA/AST/F/17/2022-23/1050165150(1). THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER It is submitted on behalf of the learned counsel for the petitioners that the question for consideration would be the taxability of the amounts received by petitioners over a period of years. This question insofar as the assessment year 2010-11 was pending consideration before this Court in W.P.No.51999/2019 and W.P.No.53137/2008, and these writ petitions are disposed of holding that such question is no longer res integra in view of the decision of a Division Bench in ITA No.160/2015 and connected matters. In fact, a copy of the order dated 23.08.2023 in W.P.No.51999/2019 and W.P.No.53137/2008 is placed on record. - 6 - NC: 2023:KHC:38802 WP No. 6710 of 2023 C/W WP No. 6653 of 2023 The submissions remain undisputed, and therefore the petitions are allowed quashing the respective notices impugned and the impugned proceedings in these petitions. SD/- JUDGE AN/- "